9911796707
TMI Blog1982 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... "Where an appeal under this section has been filed, the Tribunal may, on the application of the appellant moved within thirty days from the filing of such appeal, after giving the parties a reasonable opportunity of being heard, stay recovery of the disputed amount of any tax, fee or penalty payable, or refund of the amount due, under the order appealed against till the disposal of the appeal Provided that- (i) no application for stay of recovery of any disputed amount of tax, fee or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one-third of such disputed amount in addition to the amount required to be deposited under sub-section (1) of section 9; (ii) the Tribunal, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with no option but to grant stay of the entire amount of tax in dispute. He emphasised the words "stay recovery of the disputed amount of any tax due, under the order appealed against till the disposal of the appeal" and submitted that on this language, there was no element of discretion left with the Tribunal to decide about the extent of the disputed tax of which recovery was to be stated. He also drew my attention to the words used in section 10, sub-section (4), prior to its amendment by U.P. Act No. 12 of 1979, and which were to the effect that the revising authority, on an application of the dealer, may, after giving the Commissioner, Sales Tax, an opportunity of being heard stay the realisation of any amount of tax payable by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on merits, that is, subject to fulfilment of the requirement of depositing of tax to some extent. Read as a whole, the language of sub-section (6) leads to no other construction except that the prayer for stay can be considered on merits or adjudicated upon only when the requirement of the proviso is fulfilled. If that be the true construction, as I hold it to be, it is obvious that the very purpose of consideration of the prayer for stay on merits will be lost in case the contention of the learned counsel for the dealer that there is no option with the Tribunal but to stay the entire amount of disputed tax is accepted. The learned standing counsel urged that the present revision was not competent, inasmuch as, in essence, it had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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